The Resource A legal and economic analysis of Austria's double tax treaty network with developing countries

A legal and economic analysis of Austria's double tax treaty network with developing countries

Label
A legal and economic analysis of Austria's double tax treaty network with developing countries
Title
A legal and economic analysis of Austria's double tax treaty network with developing countries
Creator
Subject
Language
eng
Summary
To what degree developing countries can gain from signing double tax treaties is being hotly debated. In this paper, the authors analyse the Austrian tax treaty policy. Combining legal and economic perspectives, they find that developing countries are likely to expect both positive and negative impacts from signing a tax treaty with Austria. On the one hand, the results of econometric analysis suggest that middle-income countries that sign a tax treaty with Austria may expect an increased number of foreign direct investment projects from Austrian companies. On the other hand, the signatory states may suffer from limited withholding taxation rights established in the treaties for the source country, which could lead to reduced tax revenues in the developing countries
http://library.link/vocab/creatorName
  • Braun, J
  • Fuentes Hernández, D
Index
no index present
Language note
English
Literary form
non fiction
Series statement
WU International taxation research paper series
Series volume
No. 2014-13
http://library.link/vocab/subjectName
  • tax treaty
  • foreign investment
  • withholding tax
  • developing countries
Label
A legal and economic analysis of Austria's double tax treaty network with developing countries
Instantiates
Publication
Extent
51 p.
Label
A legal and economic analysis of Austria's double tax treaty network with developing countries
Publication
Extent
51 p.

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